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TMI Blog2024 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs or the Assistant Commissioner of Customs to adjudicate matters where the duty involved is up to Rs.5 lakhs. If such duty is up to Rs.50 lakhs, the Additional Commissioner of Customs and the Joint Commissioner of Customs are authorized. Only the Principal Commissioner of Customs and the Commissioner of Customs are authorized to make the assessment without any monetary limit. Since the contention that the order in original was without jurisdiction was accepted by the appellate authority on the basis of the above mentioned notification, a remand could not have been made to the authority which issued the order in original. Sub-Section 3 of Section 128A empowers the Commissioner (Appeals) to remand the matter to the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch appeal was disposed of by setting aside the impugned order and remanding the matter to a proper officer. The order of remand is the subject of challenge in W.P.NO.15896 of 2024. 2. Learned senior counsel for the petitioner submits that the appellate authority is only empowered to remand the matter to the adjudicating authority. Consequently, he submits that the appellate authority could not have remanded the matter to a proper officer. He relies upon clause (b) of sub-Section 3 of Section 128A of the Customs Act, 1962 (the Customs Act ) in this regard. The second contention raised by learned senior counsel is that the remand can only be to a subordinate authority. In this case, he contends that the appellate authority [i.e. the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary limit. Since the contention that the order in original was without jurisdiction was accepted by the appellate authority on the basis of the above mentioned notification, a remand could not have been made to the authority which issued the order in original. Sub-Section 3 of Section 128A empowers the Commissioner (Appeals) to remand the matter to the adjudicating authority. The expression adjudicating authority is defined in Section 2(1) of the Customs Act as under :- 2(1) adjudicating authority means any authority competent to pass order under or decision under this Act, but does not include Board, Commissioner(Appeals) or Appellate Tribunal. Given the definition of adjudicating authority, the appellate authority was empowered to reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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